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As informações sociais e ambientais evidenciadas nos relatórios anuais das empresas: a percepção dos usuários; The social and environmental information disclosured in corporate annual reports: a user´s perception

Machado, Márcia Reis
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 14/12/2010 Português
Relevância na Pesquisa
46.24%
O objetivo geral da presente pesquisa consiste em averiguar a percepção dos usuários externos dos relatórios anuais das empresas quanto à qualidade das informações sociais e ambientais neles contidas. As principais justificativas para a realização do estudo são: (i) os relatórios anuais das empresas são considerados importante meio de evidenciação; (ii) o número de empresas que divulgam informações socioambientais tem aumentado consideravelmente; (iii) o mercado de capitais é considerado importante usuário da informação contábil e foco de muitos estudos, mas não o único; por isso, se fazem necessários estudos que possam averiguar a qualidade da informação para os demais usuários. A pesquisa, de caráter descritivo, foi conduzida por uma survey, utilizando questionários como instrumento de coleta de dados. Os questionários foram hospedados no site do Formsite.com. Considerou-se a amostra por acessibilidade, composta de 169 representantes de empresas de capital aberto, 438 analistas credenciados na CVM e 220 acadêmicos, representados por professores de programas de pós-graduação em ciências contábeis recomendados pela CAPES. Foram obtidas 211 respostas válidas, representando um índice de resposta de aproximadamente 30%. Antes da análise dos dados...

Risk-related disclosures practices in the annual reports of Portuguese credit institutions: an exploratory study

Oliveira, Jonas; Rodrigues, Lúcia; Craig, Russel
Fonte: Palgrave Macmillan Publicador: Palgrave Macmillan
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
45.96%
This study assesses the risk-related reporting practices of 190 Portuguese credit institutions based on a content analysis of their individual annual reports for 2006. Risk-related disclosures are found to lack comparability because of different maturity time bands that report exposures to credit, market and liquidity risks; different Value-at-Risk and sensitivity analysis assumptions; and different practices for reporting capital structure and adequacy. The misalignment of quantitatively based disclosures and related narratives led to problems of relevance, reliability and understandability. We assess the extent to which reforms of risk-related reporting practices in 2007 in International Financial Reporting Standards and the Basel II Accord address each of the deficiencies identified. We highlight areas needing further reform, and recommend that Portuguese supervisory authorities adopt more effective enforcement mechanisms to broker compliance with minimum mandatory risk disclosure requirements.

Selling shares in cool

Gieve,Simon
Fonte: Pontifícia Universidade Católica de São Paulo - PUC-SP Publicador: Pontifícia Universidade Católica de São Paulo - PUC-SP
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2005 Português
Relevância na Pesquisa
46.18%
In the context of globalisation of production of sports apparel and the plundering of semiotic cultural resources in the design of fashionable sportswear, this paper examines the language of the interpersonal elements of Company Annual Reports in the US sports/fashion industry, in particular the Letter to Shareholders in recent Annual Reports from Hilfiger, Nike, Polo Ralph Lauren and Reebok. In these Reports, financial reporting is increasingly being colonised by marketing discourse, and the flexible potential of the Annual Report genre is being exploited to represent companies to (potential) shareholders in a compound of the discourses of sports, business, and finance with those of globalisation, primacy, and Americanism. Globalisation for these companies is effectively presented as the outward expansion of American values into the world market.

Who is Using the UMLS and How – Insights from the UMLS User Annual Reports

Fung, Kin Wah; Hole, William T.; Srinivasan, Suresh
Fonte: American Medical Informatics Association Publicador: American Medical Informatics Association
Tipo: Artigo de Revista Científica
Publicado em //2006 Português
Relevância na Pesquisa
46.24%
The NLM’s UMLS resources are available to users free of charge under a license that requires submission of an annual report on their usage. A new web-based template was used to collect users’ annual reports for the calendar year 2004. Out of 2,677 licensees, 1,427 (53%) submitted their annual reports through the web template. This represented a fivefold increase in the reports submitted compared to previous years. The information collected via the web template was more structured, more complete and easier to analyze. The main results from the 2004 annual reports are summarized and discussed. They are being used to guide UMLS developments.

Requests and Appeals Data in Right to Information Systems

Worker, Jesse; Excell, Carole
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
46.03%
This paper provides a summary of data about requests and appeals published by central reporting bodies in eight countries. It was prepared for the World Bank as part of a larger study on the implementation of right to information (RTI) laws. It examines available RTI data about requests and appeals from the most recent year of aggregated data—ranging between 2011 and 2013. It does not evaluate subnational data. It assessed these statistics for Brazil, India, Jordan, Mexico, South Africa, Thailand, The United Kingdom, and the United States. Through this assessment it provides trends in how countries are collecting and publishing these data. Statistics were retrieved from annual reports and through online portals. Online portals were used for Brazil, Mexico, and the United States. The types of data collected include: volume of requests and rate of responses, types of requesters, type of information requested, agencies receiving requests, use of exemptions, appeals and complaints, and sanctions.

Understanding Annual Reports of Hospitality Firms: Part II

Moncarz, Elisa S.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
66.26%
This is the second article in a two-part series on understanding annual reports published by publicly-held hospitality firms. Part I in the Spring 1988 issue established the informational content of such reports while this article will focus on the examination and understanding of annual reports, suggested guidelines on how to use them for decision making, and recent developments affecting these reports.

A Content Analysis of Sustainability Dimensions in Annual Reports

Afjei, Sayed MR.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
45.96%
This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability. Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long way to go to reach comprehensive sustainability by maintaining a balance between the three dimensions of sustainability. The analysis also shows a high level of isomorphism in the sustainability practices of corporations, suggesting that even the most sustainable corporations are taking a somewhat passive role in prioritizing sustainability goals. A list of 25 terms for each dimension of sustainability (economic, environmental, and social) has been developed which can be used by corporations to develop and communicate their sustainability practices most effectively to the maximum number of their stakeholders. In contrast...

Environmental disclosures in annual reports of Australian gold and copper mining companies with activities in Papua New Guinea and/or Indonesia

Burritt, Roger L
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 152359 bytes; 354 bytes; application/pdf; application/octet-stream
Português
Relevância na Pesquisa
66.21%
This paper considers some preliminary evidence about environmental disclosures of Australian gold/copper mining companies with interests in PNG, Indonesia, or both. First, comment is made about the possible importance of the content of annual reports to stakeholders. Second, a framework of expectations about annual report disclosures of multinationals is developed. Third, the technique of content analysis is outlined and its advantages and disadvantages are explored. Major problems are identified with the method’s internal validity. Finally, comment is made on some preliminary findings about the environmental disclosures observed in a sample of published annual reports of Australian-based, listed mining companies between 1994 and 1996.; no

Building research capacity in Australian departments of general practice and rural health: a document review of annual reports

McIntyre, E.; Saltman, D.; Sims, J.; Traynor, V.; Richards, J.; Dollard, J.
Fonte: Arnold Publishers Publicador: Arnold Publishers
Tipo: Artigo de Revista Científica
Publicado em //2007 Português
Relevância na Pesquisa
45.96%
Aim: To describe the scope and nature of research capacity building activity within academic departments of general practice and rural health in Australia. Method: Document review of Annual Reports for the years 2000 and 2003 of 17 university departments of general practice and rural health, funded through the Research Capacity Building Initiative (RCBI) of the Primary Health Care Research, Evaluation and Development (PHCRED) Strategy. Results: The review indicated that from 2000 to 2003, departments increased their activities in all areas of research capacity building activities. Mentoring and/or supervision other than higher degree students increased from 14 in 2000 to 266 in 2003. Twenty-two research networks involving over 1377 participants were operating in 2003. All departments were involved in collaborations either as part of grant applications, research projects or educational activities. Over 3630 people participated in 189 educational activities in 2003 compared to over 624 people attending 103 activities in 2000. Compared to $10.98 million in 2000, departments had obtained more than $15.6 million for research projects in 2003. While there were more peer reviewed papers published in 2000 (n = 178) compared to 2003 (n = 130)...

Scientific, Technical and Economic Committee for Fisheries (STECF) - Evaluation of 2009 Annual Reports related to the Data Collection Framework Report of the Subgroup on Research Needs (SGRN 10-02)

Fonte: Publications Office of the European Union Publicador: Publications Office of the European Union
Tipo: EUR - Scientific and Technical Research Reports Formato: Online
Português
Relevância na Pesquisa
45.96%
Articles 6(1) and 7(2) of Council Regulation (EC) No 199/2008 state that the evaluation of both National Programme proposals and Annual Reports (AR) should be carried out by STECF. The main objectives of the meeting were to evaluate the AR 2009, to advise on a procedure for the identification of data deficiencies, and to examine the current status of preparations for the review of research surveys. STECF reviewed the report during its plenary meeting on 12-16 July 2010 in Copenhagen.; JRC.DG.G.4-Maritime affairs

Scientific, Technical and Economic Committee for Fisheries (STECF) - Analysis of the DCF Annual Reports for 2010 (STECF-12-01)

Fonte: Publications Office of the European Union Publicador: Publications Office of the European Union
Tipo: EUR - Scientific and Technical Research Reports Formato: Online
Português
Relevância na Pesquisa
45.96%
Articles 6(1) and 7(2) of Council Regulation (EC) No 199/2008 state that the evaluation of both National Programme proposals and Annual Reports (AR) should be carried out by STECF. The main objectives of the meeting were to evaluate the AR 2010, to advise on a procedure for the identification of data deficiencies. The Draft EWG-11-08 report was presented to the STECF during its plenary meeting on 11-15 July 2011 in Copenhagen.; JRC.G.4-Maritime affairs

Understanding Annual Reports of Hospitality Firms

Moncarz, Elisa S.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
66.43%
In her discussion - Understanding Annual Reports of Hospitality Firms - by Elisa S. Moncarz, Associate Professor, School of Hospitality Management, Florida International University, Associate Professor Moncarz initially offers: “Management bears full responsibility for the reporting function of annual reports prepared by publicly-held companies designed to provide interested parties with information that is useful in making business and economic decisions. In Part I the author reviews the content of annual reports of firms in the hospitality industry, while looking at recent developments affecting annual reports. Part 11, in a subsequent issue, will comprise an in-depth examination of the annual report of an actual firm in the hospitality industry, focusing on suggested guidelines and recommendations for how to use annual reports as an aid to the decision-making process in the hospitality industry.” This article is to be considered a primer on reading and understanding annual reports, as well as a glimpse into the dynamics that affect them. In defining what an annual report is, Associate Professor Moncarz informs you with citation, “Annual reports are required by the Securities Exchange Commission (SEC) ¹ for all companies with securities sold to the general public. These reports...

A Guide to the World Bank

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
46.14%
This book is intended for the wide range of people around the world who need basic information about the work of the Bank Group. This audience includes people working in all aspects of development, students, members of the general public, and staff members of the Bank Group itself. Because this audience is so broad, the text emphasizes the organizational and conceptual divisions of the Bank Group's activities and guides readers to potential sources of more-detailed explanations of the development work in progress. The annual reports of the Bank Group institutions provide more details on the volume and types of development assistance. The annual World Bank Group Directory lists telephone contacts for individuals and departments. The following chapters explain how the World Bank Group is organized; how it operates; and how its work focuses on countries, regions, and specific topics in development. Appendixes provide further information on Bank Group contacts, on the organization's history, on country membership and the voting shares in the institutions...

IFC 2000 Annual Report : Volume 2. Financial Review; Societe Financiere Internationale rapport annuel - 2000*Corporacion Financiera Internacional informe anual - 2000 Corporacion Financiera Internacional - Grupo del Banca Mundial: informe annual 2000

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: World Bank Annual Report; Publications & Research :: Publication
Português
Relevância na Pesquisa
46%
This is the International Finance Corporation (IFC) annual report for FY2000, which outlines its increased gross approvals, led by a record of new investments in Sub-Saharan Africa; the realization of its second-highest-ever annual net income; and, the significant resurgence in commercial bank lending through its syndications program. However, during the period IFC also felt the push of reformers, and critics, and the effects of a changing market place. Responsive to changing needs, IFC looks at how to bridge the digital divide which threatens the developing world; at ways to strengthen domestic financial markets; at how to address basic infrastructure; and, at how to improve access to health care and education, as well as how to improve environmental, and social sustainability. IFC's single largest sectoral focus remains the financial sector, which amounted to forty six percent of new approvals, though strategic priorities were further refined to align its activities with market realities, by building business...

Survey of practice annual reports.

Wilson, A; Jones, S; O'Dowd, T C
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /06/1989 Português
Relevância na Pesquisa
46.16%
A questionnaire was sent to those practices known by the Royal College of General Practitioners to have produced annual reports. Practices were asked what data they included, to whom the report was circulated, what problems and benefits they encountered, and their opinion of the government's proposal to encourage such reports. The data most frequently included in reports related to practice workload, and the main benefit which respondents mentioned was facilitation of planning within the practice. Few practices used data derived from outside the practice and several commented on the difficulty of obtaining good quality data from the practice. Although annual reports are useful as internal documents, standardization of definitions and format, with support from family practitioner committees and health authorities is essential if more practices are to be encouraged to produce such documents and if the information obtained from them is to have a broader role in planning for primary health care.

The justification of organizational performance in annual report narratives

Tessarolo,Izabella Frinhani; Antonio,Marcelo Sanches Pagliarussi; Luz,Antonio Thadeu Mattos da
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/06/2010 Português
Relevância na Pesquisa
56.03%
In this paper, the nature of organizational discourse is theoretically underpinned by the concept of self-serving attributions, a type of causal reasoning that allows the writer to take credit for good news and avoid blame for bad news. We incorporated signaling theory to the extant theoretical framework for self-serving attributions in order to develop hypotheses for the expected levels of attributional bias in the justification of organizational performance. A sample of 49 companies was selected, both from a bad year and a good year regarding the capital market context. Each company's Letter to Shareholders was content analyzed in order to test our propositions concerning the presence and intensity of self-serving attributions in that section of annual reports. The results partially corroborate the proposed theoretical hypotheses, but the sample size is an issue in terms of robustness. Nevertheless, the results indicate that companies attempt to create a positive corporate image to external stakeholders even when negative performance occurs in a clearly favorable external context. Moreover, we observed that companies with positive performance in a good external context blame negative effects on the environment in a proportion equivalent to that observed for companies with positive performance in a bad year.

La memoria de actividad como fuente de información bibliométrica en el estudio de una Escuela Politécnica Superior

Moros, Angel; Bordons, María
Fonte: Consejo Superior de Investigaciones Científicas (España) Publicador: Consejo Superior de Investigaciones Científicas (España)
Tipo: Artículo Formato: 360591 bytes; application/pdf
Português
Relevância na Pesquisa
46.1%
[ES] Se analiza la actividad científica de una Escuela Politécnica Superior durante tres cursos académicos: 1998-99, 1999-2000 y 2000-01 a través de las memorias de su universidad. Se recogen dos tipos de datos: a) datos de inversiones en investigación, como son los relativos al número de profesores y número y tipo de ayudas económicas; y b) datos de resultados, en los que se incluye el número de artículos, libros, obras colectivas, patentes y proyectos fin de carrera. El distinto tipo de actividad desarrollado por los diferentes departamentos se manifiesta en el tipo de resultado predominante, en las fuentes de financiación preferentes y en el carácter nacional/internacional de sus publicaciones. Los artículos, que constituyen entre el 13% y el 76% de los resultados de los departamentos, son mejor indicador de actividad en los departamentos básicos que en los aplicados, donde predomina la participación en obras colectivas. Solo el 46% de los artículos de la escuela politécnica se publican en revistas recogidas por el Institute for Scientific Information (ISI). Se ponen de manifiesto las limitaciones de los estudios bibliométricos basados solo en revistas ISI y el interés de las memorias para analizar la actividad de los departamentos más aplicados.; [EN] Scientific activity of a Polytechnic University is analysed during three academic courses: 1998-99...

O uso do disclosure narrativo em relatórios anuais corporativos para inferência da continuidade das empresas; The use of annual reports narrative disclosures to predict the firm's financial risk of bankruptcy

Pagliaruss, Marcelo Sanches; Scotá, Renato
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/04/2009 Português
Relevância na Pesquisa
66.3%
Este trabalho buscou verificar se é possível prever a descontinuidade empresarial com base nas informações contidas nas seções narrativas dos relatórios anuais corporativos. Para tanto, foram aplicados, em um conjunto de empresas brasileiras listadas na BOVESPA, os modelos desenvolvidos por Smith e Taffler (2000). Uma amostra de relatórios anuais de empresas falidas e não falidas de setores e portes semelhantes foi levantada. Na amostra buscaram-se os relatórios anuais do último exercício anterior à concordata ou falência relativa às empresas falidas e estas foram emparelhadas com empresas financeiramente saudáveis. Os relatórios anuais foram submetidos a um procedimento de análise de conteúdo idêntico ao realizado por Smith e Taffler (2000). Após a análise de conteúdo, foram calculados e analisados os scores obtidos pelas empresas listadas na BOVESPA e verificou-se se o poder de classificação destes modelos foi estatisticamente significante. Concluiu-se que os modelos desenvolvidos por Smith e Taffler (2000), apesar de terem sido desenvolvidos em um contexto institucional bastante diferente do Brasil, ao serem aplicados nesta amostra, apresentaram poder de classificação de empresas falidas e não falidas estatisticamente significante. Os resultados apontam que o disclosure narrativo apresentado nos relatórios anuais corporativos constitui uma importante fonte de informação para a análise da continuidade das empresas.; In this work we aimed to analyze the appropriateness of information presented at the narrative sections of corporate annual reports as predictors of a firm's discontinuity. We gathered a sample of corporate annual reports from companies listed at BOVESPA and then we applied two models developed by Smith and Taffler (2000). The sample was composed by failed and successful firms...

Intellectual capital: measurement, recognition and reporting

Cronje,Christo Johannes; Moolman,Sindiswa
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2013 Português
Relevância na Pesquisa
46.1%
In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports.

A more subtle set of information in corporate annual reports for disadvantaged stakeholderds

Cronjé,Christo J
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2010 Português
Relevância na Pesquisa
66.21%
The traditional corporate annual report consists of two types of disclosures, that is, mandatory and contextual disclosures. The research problem focuses on the issue whether full disclosure in corporate annual reports could entail mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders. To solve the research problem, use was mainly made of a literature review dealing with certain aspects of decision-useful financial reporting. The literature review was complemented by exploratory empirical research. It was found that full disclosure in corporate annual reports could consist of mandatory and contextual disclosures as well as a more subtle set of information for disadvantaged stakeholders.